Performance evaluation of sales tax administration: a case study of Gujarat, India
dc.contributor.author | Misra, P. N. | |
dc.contributor.author | Jayaraman, T. K. | |
dc.date.accessioned | 2010-03-25T09:00:54Z | |
dc.date.available | 2010-03-25T09:00:54Z | |
dc.date.copyright | 1979-02 | |
dc.date.issued | 2010-03-25T09:00:54Z | |
dc.identifier.uri | http://hdl.handle.net/11718/1638 | |
dc.description.abstract | This paper provides a methodology of evaluating performance of tax administration on the basis of available data on effort and achievement variables over a number of years. A case study of sales tax administration in Gujarat State of Indian Union is made to identify the achievement and effort variables. Improvement in total tax potential and realisation of tax revenue and reduction in the level of unrealised revenue are found to be achievement variables. Expenditure on enforcement and training efforts are identified as effort variables. A simultaneous causation model in terms of effort and achievement variables is found to work excellently well to explain past | en |
dc.language.iso | en | en |
dc.relation.ispartofseries | WP;1979/270 | |
dc.subject | Performance - Evaluation | en |
dc.subject | Salex tax - India | en |
dc.subject | Administration | en |
dc.title | Performance evaluation of sales tax administration: a case study of Gujarat, India | en |
dc.type | Working Paper | en |
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